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Investors & landlords
The Internal Revenue Service limits the amount of time you have to file a 1040-X to the later of three years from the date you file the original tax return, or two years from the time you pay the tax for that year. There is a statue of limitations when a tax return has already been filed with the IRS.
I would advise the same as @DavidD66 in regards to filing Form 3115 and using a tax professional to assist with your situation. Going forward, after amending 2021, you should be fine handling it on your own.
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‎April 14, 2023
9:51 AM